Lowell Company recently acquired 100% of Boston, which has three businesses units, recognizing goodwill in each acquisition. Boston has allocated its acquired goodwill to its three reporting units: Lexington, Acton, and Chelmsford. Boston provides the following information in performing the 2018 annual review for impairment: Carrying Value Fair Value Fair value of the Unit Lexington Assets other than goodwill 500,000 420,000 525,000 Liabilities (30,000) (20,000) Goodwill 130,000 ? Acton Assets other than goodwill 500,000 560,000 600,000 Liabilities (10,000) (20,000) Goodwill 80,000 ? Chelmsford Assets other than goodwill 350,000 320,000 200,000 Liabilities (150,000) (100,000) Goodwill 20,000 ? How much goodwill impairment should Lowell report for 2018?